Denmark

What stage has the legislature reached in implementing the Whistleblowing Directive?If not already implemented, when is it expected or planned that the required legislation will be passed?

On 24 June 2021 the Danish Parliament passed the Danish Act on the Protection of Whistleblowers.

Status

Legislation passed/Directive implemented.

Reporting topics covered (in addition to those covered by the Directive)

The Directive is a minimum directive allowing member states to (amongst other elements) broaden its application to also include reporting on other types of breaches than the ones listed in the Directive and the annex to the Directive. Denmark has in this connection decided to include “serious offences and other serious matters”, (e.g. sexual harassment, serious interpersonal conflicts and serious harassment.)

Categories of person who may report (in addition to those specified in the Directive)

• Employees;
• Self-employed persons;
• Shareholders and persons belonging to the administrative, management or supervisory body of an undertaking, including non-executive members;
• Volunteers;
• Paid or unpaid trainees;
• Persons working under the supervision and direction of contractors, subcontractors and suppliers; and
• Persons who report or make public information, that the individual acquired in a work-related context, and the work has since ceased

Are there any stipulations as to who may investigate a report?

No.

Are entities with fewer than 50 workers exempt?

Yes (unless the Minister of Justice decides otherwise).

If an exempt organisation implements a whistleblowing scheme will the Directive / implementing law apply?

No.

Are there any specific timescales that apply (e.g. for acknowledgements and responses) (Yes/No)?

As per the Directive.

Can reports be made anonymously?

Yes. However, the employer/recipient is not obliged to process or follow up on an anonymous reporting, and the anonymous reporter will from a practical perspective not be protected against retaliation as long as the individual is anonymous.

Are private sector entities required to accept and follow up on anonymous reports?

No.

Remedies for retaliation

Compensation (up to one year's salary) 

Alternatively, re-employment (where the employee was terminated). 

Are group-wide reporting channels permitted?

Pursuant to the original Bill, different employing entities could not share whistleblower channels and investigation resources which gave rise to a number of objections from several large multinational Danish headquartered companies.

The end-result is found in section 9, subsection 3 of the Act according to which employers who are obliged under the Act “…may establish group-wide whistleblower schemes. The Minister of Justice may lay down rules that the first sentence shall not apply.” In other words, the Parliament placed authority with the Danish Minister of Justice to revoke the possibility to allow shared whistleblower schemes should the conclusion be that shared schemes are not in conformity with the Directive.